2023-06-30-accounts

		Page
Trustees' report		1-4
Statement oftrustees'	responsibilities
Independent examiner's report
Statement offinancial	activities
Balance sheet
Statement ofcash flows
Notes to the financial	statements

			Unrestricted	Restricted	Total Unrestricted	Total Unrestricted	Restricted	Total
			funds	funds		funds	funds
			2023	2023		2022	2022	2022
		Notes	F	E		f.
lmu~xfmm;
Donations and	legacies		104,032	70,001	174,033	79,224	33,000	112,224
Charitable activities			464,121		464,121	385,418		385,418
Investments			1,874		1,874	621		621
Total income			570,027	70,001	640,028	465,263	33,000	498,263
Costs of raising	funds	4	301,221	5,741	306,962	270,621	8,241	278,862
Costs ofcharitable
activities			314,952	24,251	339,203	288,026	18,750	306,776
Total expenditure			616,173	29,992	646,165	558,647	26,991	585,638
Net (outgoing)/incoming
resources			(11,999)	5,862	(6,137)	(93,384)	6,009	(87,375)
Net (outgoing)/Incoming
resources before transfers			(46,146)	40,009	(6,137)	(93,384)	6,009	(87,375)
Gross transfers	between
funds			34,147	(34,147)
Net (expenditure)/income		for
the year/
Net movement	in funds		(11,999)	5,862	(6,137)	(93,384)	6,009	(87,375)
Fund balances	at 1 July	2022	520,701	44,138	564,839	614,085	38,129	652,214
Fund balances	at 30June
2023			508,702	50,000	558,702	520,701	44,138	564,839

					2023		2022
				Notes
Fixed assets
Tangible assets				9		422,389		472,591
Irivestments				10		2		2
						422,391		472,593
Current assets
6tocks				11	I4,080		13,516
Debtors				12	60,496		13,882
Cash at bank and	in	hand			132,45!t		155864
					207,030		I83,252
Creditors: amounts		falling due within
one year				13	(70,719)		(91,006)
Net current assets						136,31'I		92,246
Total assets less	current		liabilities			558,702		564,839
Income funds
Restricted funds						50,000		44, I3t8
Unrestricted funds						508,702		520, 70'I
						568,702		564,839

				2023		2022
			Notes
Cash flows from operating		activities
Cash absorbed by operations			18		(21,340)		(39,517)
Investing	activities
Purchase	oftangible fixed assets			(3,933)		(1,184)
Investment	income received			1,874		621
Net cash	used in investing	activities			(2,059)		(563)
Net cash	used In financing	activities
Net decrease in cash and		cash equivalents			(23,399)		(40,080)
Cash and	cash equivalents	at beginning	ofyear		155,854		195,934
Cash and	cash equivalents	at end of	year		132,455		155,854

	Unrestricted	Restricted	Total	Unrestricted	Restricted	Total
	funds	funds	funds	funds	funds	funds
	2023	2023	2023	2022	2022	2022
	E	E	F	E	E
Donations and grants	104,032	70,001	174,033	79,224	33,000	112,224
Donations and grants
analysis:
Ecostore Ltd	51,842		51,842	53,169		53,169
Emmaus UK		9,871	9,871
Beatrice Laing Trust					5,000	5,000
Suez R4GM Fund					10,000	10,000
The Albert Hunt Trust					10,000	10,000
Great Places Housing					3,000	3,000
Eric Wright Charitable
Trust					5,000	5,000
Bolton CVS		130	130
The Dowager Countess
Peel		10,000	10,000
Phil Gibbs Trust		50,000	50,000
Sue Hodgkiss				5,000		5,000
Other	52,190		52,190	21,055		21,055
	104,032	70,001	174,033	79,224	33,000	112,224

				Total	Total
				2023	2022
Sales within		charitable	activities	391,241	334,918
Charitable	rental income			72,880	50,500
				464, 121	385,418

					2023	2022
					E
Bank charges					2,088	1,086
Office and business		supplies			5,730	2,921
Stock and other trading			purchases		80,533	60,519
Advertising					11,347	11,783
Staff costs					110,091	107,572
Depreciation					29,017	30,418
Utilities and waste					9,170	9,047
Insurance					4,953	4,172
Motor and travel expenses					19,390	16,411
Accountancy,	bookkeeping			and payroll	2,540	2,678
Maintenance,	repairs and			renewals	22,454	24,541
Telephone					1,225	1,035
Miscellaneous					8,424	6,679
					306,962	278,862
Analysis by	fund type
Unrestricted	funds				301,221	270,621
Restricted funds					5,741	8,241
					306,962	278,862

			2023	2022
				f.
Staff costs			120,090	107,572
Depreciation	and impairment		25,118	25,831
Bank charges			2,089	1,086
Companion	expenses		121,260	115,862
Office and business supplies			5,730	2,921
Council tax			4,171	3,877
Utilities and	waste		27,511	23,410
Maintenance,	repairs and renewals		16,091	12,011
Telephone			1,225	1,035
Accountancy,	bookkeeping	and payroll	2,540	3,416
Miscellaneous			8,425	5,583
Insurance			4,953	4,172
			339,203	306,776
Analysis by	fund type
Unrestricted	funds		314,952	288,026
Restricted funds			24,251	18,750
			339,203	306,776

		2023	2022
		F
Wages	and salaries	199,340	201,758
Social	security costs	15,245	13,088
Other	pension costs	4,346	4,048
		218,931	218,894

Tangible fixed assets
		Freehold land	Leasehold	Fixtures and	Vehicles	Total
		and buildings	improvements	fittings
			E
Cost
At 1 July 2022		339,697	626,930	136,001	72,414	1,175,042
Additions				3,933		3,933
At 30June 2023		339,697	626,930	139,934	72,414	1,178,975
Depreciation and impairment
At 1 July 2022		108,284	449,144	98,607	46,416	702,451
Depreciation charged	in the year	6,294	33,068	10,873	3,900	54,135
At 30 June 2023		114,578	482,212	109,480	50,316	756,586
Carrying amount
At 30 June 2023		225,119	144,718	30,454	22,098	422,389
At 30June 2022		231,413	177,786	37,394	25,998	472,591

Cost or valuation
At 1 July 2022 &30June 2023
Carrying amount
At 30 June 2023
At 30June 2022

11	Stocks
						2023	2022
						F	f.
	Finished	goods		and goods for resale		14,080	13,516
12	Debtors
						2023	2022
	Amounts	falling due			within one year:	E	F.
	Trade debtors					210
	Other debtors					4,750	3,585
	Prepayments		and accrued income			55,535	10,297
						60,495	13,882
13	Creditors: amounts				falling due within one year
						2023	2022
						E	E
	Other taxation			and social security		3,211	4,053
	Trade creditors					16,738	9,527
	Amounts	owed		to Ecostore Limited		34,309	55,609
	Other creditors					857	878
	Accruals	and	deferred		income	15,604	20,939
						70,719	91,006

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A grant off140,000 was received	A grant off140,000 was received	from Emmaus	from Emmaus	UK (a national charity	UK (a national charity	UK (a national charity	which provides	which provides	guidance	and support	and support
for individual Emmaus	communities such		as Emmaus		Bolton) in 2004		and	has been used to help			purchase
Derby Barracks, Fletcher Street,		Bolton as the		community		accommodation.		This grant	becomes	repayable if
the building is sold or if	Emmaus	Bolton ceases		to be a member of Emmaus				UK. At the year end		the balance
was F58,656 (2022:F68,559).
Analysis of net assets	between	funds
	Unrestricted		Restricted			Total Unrestricted Restricted					Total
		funds		funds				funds	funds
		2023		2023		2023		2022	2022		2022
		E		E		F		E	F		F
Fund balances are
represented by:
Tangible assets	422,389					422,389	434,043		38,548		472,591
Investments		2				2		2			2
Net current assets		86,311	50,000			136,311	86,656		5,590		92,246
	508,702		50,000			558,702	520,701		44,138		564,839

Cash generated from	Cash generated from	operations	operations				2023	2022
							E
Deficit for the year							(6,137)	(87,375)
Adjustments	for:
Investment	income recognised		in statement		offinancial	activities	(1,874)	(621)
Depreciation and impairment			oftangible	fixed assets			54,135	56,249
Movements	in working	capital:
(Increase)	in stocks						(564)	(1,890)
(Increase)	in debtors						(46,613)	(3,239)
(Decrease)	in creditors						(20,287)	(2,641)
Cash absorbed by operations							(21,340)	(39,517)